dc.contributor.advisor | Paredes Tobar, Javier Antonio | |
dc.contributor.author | Santillan Bolaños, Mariuxi Rosalia | |
dc.date.accessioned | 2021-06-14T02:58:10Z | |
dc.date.available | 2021-06-14T02:58:10Z | |
dc.date.issued | 2021 | |
dc.identifier.uri | http://dspace.utb.edu.ec/handle/49000/9746 | |
dc.description | The Company GRUSEPE SA has been established since December 14, 2005 dedicated to providing services through the preparation of medical examinations, which is made up of 16 shareholders and whose purpose is to assist in the proper management of the Company's operating costs and expenses. Through a financial analysis due to the fact that it does not maintain an adequate classification of the same and by interpreting its financial statements it can be seen that the item of the miscellaneous expenses account is too charged additionally it cannot be established what they are the real costs because they do not use a costing system that allows them to establish the real cost of the services provided, in that case to determine this cost only the direct raw material is taken into consideration, except for the elements of labor and indirect costs manufacturing. Said analysis will evaluate the operational and financial performance that it maintains since, by obtaining reliable and timely information, its managers will have the opportunity to make correct decisions for the correct and efficient operation, reaching an optimal liquidity level. | es_ES |
dc.description | The Company GRUSEPE SA has been established since December 14, 2005 dedicated to providing services through the preparation of medical examinations, which is made up of 16 shareholders and whose purpose is to assist in the proper management of the Company's operating costs and expenses. Through a financial analysis due to the fact that it does not maintain an adequate classification of the same and by interpreting its financial statements it can be seen that the item of the miscellaneous expenses account is too charged additionally it cannot be established what they are the real costs because they do not use a costing system that allows them to establish the real cost of the services provided, in that case to determine this cost only the direct raw material is taken into consideration, except for the elements of labor and indirect costs manufacturing. Said analysis will evaluate the operational and financial performance that it maintains since, by obtaining reliable and timely information, its managers will have the opportunity to make correct decisions for the correct and efficient operation, reaching an optimal liquidity level. | es_ES |
dc.description.abstract | La Compañía GRUSEPE S.A se encuentra constituida desde el 14 de diciembre del 2005 dedicada a prestar servicios a través de la elaboración de exámenes médicos, la cual está integrada por 16 accionistas y cuya finalidad asistir al buen manejo de los costos y gastos operacionales de la Compañía a través de un análisis financiero debido a que esta no mantiene una clasificación adecuada de los mismos y mediante la interpretación de sus estados financieros se puede observar que el rubro de la cuenta gastos varios se encuentra demasiado cargado adicional a ello no se puede establecer cuáles son los costos reales porque no utilizan un sistema de costeo que les permita establecer el costo real de los servicios prestados, en ese caso para determinar este costo solo se toma en consideración la materia prima directa exceptuando los elementos de la mano de obra y los costos indirectos de fabricación. Dicho análisis evaluará el desempeño operacional y financiero que mantiene puesto que mediante la obtención de información confiable y oportuna los directivos de la misma tendrán la oportunidad de tomar decisiones acertadas para el correcto y eficiente funcionamiento alcanzando un nivel de liquidez óptimo. | es_ES |
dc.format.extent | 27 p. | es_ES |
dc.language.iso | es | es_ES |
dc.publisher | BABAHOYO: UTB, 2021 | es_ES |
dc.rights | Atribución-NoComercial-SinDerivadas 3.0 Ecuador | * |
dc.rights.uri | http://creativecommons.org/licenses/by-nc-nd/3.0/ec/ | * |
dc.subject | Costos | es_ES |
dc.subject | Gastos | es_ES |
dc.subject | Análisis | es_ES |
dc.subject | Operación | es_ES |
dc.title | Análisis de los costos y gastos operacionales de la compañía GRUSEPE S.A periodo 2018 - 2019 | es_ES |
dc.type | bachelorThesis | es_ES |